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[Cites 0, Cited by 0] [Section 15(6)] [Section 15] [Entire Act]

Union of India - Subsection

Section 15(6)(a) in The Gift-Tax Act, 1958

(a)in a case where the value of the property as returned is in accordance with the estimate made by a registered value, if the Assessing Officer is of opinion that the value so returned is less than its fair market value;